Older than the country itself and standing directly beside Salem's iconic Witch House, the Lindall-Gibbs-Osgood House presents a rare opportunity for an exceptional historic residence or intimate, owner-occupied bed-and-breakfast in the heart of downtown Salem. Built c.1755, this Georgian-style gambrel offers approximately 4,670 square feet across three finished levels.The current owners purchased the property in 2012 and undertook an extensive three-and-a-half-year restoration and renovation, completed in 2016. Original floors, four working fireplaces and centuries-old architectural details were carefully preserved while modern systems, multiple heating and cooling zones and high-end amenities were introduced throughout.Following the renovation, the owners operated three guest rooms as a bed-and-breakfast. The layout is particularly well suited to owner-occupied hospitality, with three spacious en-suite bedrooms arranged around a generous second-floor landing and private owner's quarters occupying the entire third level. The primary retreat includes a spa-like bath, walk-in closet, kitchenette, den, gym and office. The property may also offer potential to create additional guest rooms. A gracious reception foyer anchors the main level, flanked by two formal parlors with wood-burning fireplaces, an elegant dining room and a true chef's kitchen. An original cooking hearth is paired with commercial-scale appliances, a steam wall oven and ample space for cooking, entertaining and gathering with guests.The partially finished lower level already includes a bathroom and offers additional flexibility and buildout potential. Outside, a beautifully maintained fenced garden provides unexpected privacy, complemented by two coveted off-street parking spaces.Located within Salem's historic McIntire District, the property is moments from restaurants, museums, shops, the waterfront and commuter rail. Its en-suite accommodations, generous common areas, commercial-scale kitchen and separation between guest rooms and owner's quarters create a compelling foundation for a distinctive Salem B&B. Its scale, private garden and thoughtful renovation make it equally appealing as a remarkable single-family residence. Furnishings may also be available by negotiation.